[2014] UKUT 0197 (TCC)

Upper Tribunal (Tax and Chancery Chamber)

Colin Bishopp

Decision released 19 February 2014

Value added tax – Costs – Application by taxpayer for permission to appeal decision of HMRC to refuse input tax claim – Oral hearing by Upper Tribunal – Application by HMRC for payment of costs of hearing, including counselʼs fees – Whether Upper Tribunal has jurisdiction to make a direction in respect of costs in such circumstances – Whether HMRC discharged the burden of demonstrating that it was reasonable for them to incur the costs of attending the hearing – Application dismissed.

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